Para 8 - Powers of the Board - Electronic Filing of Re­turns of Tax Collected at Source Scheme, 2005

Powers of the Board. 8. 1 [ The Board may after recording the reasons in writing, revoke the authorisation ] of an e-filing Interme diary on grounds of improper conduct, misrepresentation, unethical practices, fraud or established lack of service to the e-collectors or such other ground as it may deem fit : 2 [Provided that the Board shall not revoke the authorisation of an e-filing Intermediary without giving it a reasonable opportunity of being heard. ] ******* Notes 1. Substituted vide NOTIFICATION NO. 210/2006, DATED 11-8-2006 before it was read as The Board may revoke the authorisation, 2. Inserted vide NOTIFICATION NO. 210/2006, DATED 11-8-2006